Download This PaperSlicing the Shadow: A Proposal for Updating U.S. International Taxation
11 Pages Posted: 26 Oct 2021
Date Written: September 9, 2021
Abstract
This article advances a proposal for market-based formulary apportionment.
Keywords: Formulary apportionment, international tax
JEL Classification: H24
Suggested Citation: Suggested Citation
Avi-Yonah, Reuven S., Slicing the Shadow: A Proposal for Updating U.S. International Taxation (September 9, 2021). U of Michigan Public Law Research Paper Forthcoming, Available at SSRN: https://ssrn.com/abstract=3920267 or http://dx.doi.org/10.2139/ssrn.3920267
Reuven S. Avi-Yonah (Contact Author)
University of Michigan Law School ( email )
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